LONG VALLEY CHARTER SCHOOL: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: LONG VALLEY CHARTER SCHOOL (EIN 68-0460434)
Tax period: 2011-07-01 to 2012-06-30
Filed: 2013-05-15
IRS object ID: 201311359349309231
Schema version: 2011v1.5
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule D
Schedule E
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-05-15T18:19:03-05:00	Timestamp
Tax Period End Date	2012-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MATTHEW LEMAS CPA	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 60295	AddressLine1
City	SAN DIEGO	City
State	CA	State
ZIP Code	921668295	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2011-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	680460434	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	LONG VALLEY CHARTER SCHOOL	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	LONG	NameControl
Phone	5308272395	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 7	AddressLine1
City	DOYLE	City
State	CA	State
ZIP Code	96109	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	CINDY HENRY	Name
Title	EXECUTIVE DIRECTOR	Title
Phone	5308272395	Phone
Date Signed	2013-05-13	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	MATTHEW LEMAS CPA	Name
Phone	6198502540	Phone
Date Prepared	2013-05-15	DatePrepared
Self Employed	X	SelfEmployed

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-25 16:41:14Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	CINDY HENRY	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	PO BOX 7	AddressLine1
City	DOYLE	City
State	CA	State
ZIP Code	96109	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	2882038	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.LONGVALLEYCS.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2000	YearFormation
State Legal Domicile	CA	StateLegalDomicile
Activity Or Mission Description	TO EQUIP RURAL STUDENTS WITH THE EDUCATIONAL SKILLS NECESSARY IN THE 21ST CENTURY - THE ABILITY TO READ, WRITE, SPEAK, AND CALCULATE WITH CLARITY AND PRECISION, AND THE ABILITY TO PARTICIPATE INTELLIGENTLY AND RESPONSIBLY IN A GLOBAL SOCIETY.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	4	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	4	NbrIndependentVotingMembers
Total Nbr Employees	58	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	2455383	ContributionsGrantsPriorYear
Contributions Grants Current Year	2882038	ContributionsGrantsCurrentYear
Program Service Revenue CY	0	ProgramServiceRevenueCY
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	2455383	TotalRevenuePriorYear
Total Revenue Current Year	2882038	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	1291720	SalariesEtcPriorYear
Salaries Etc Current Year	1945805	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	4393	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	6829	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	6829	TotalFundrsngExpCurrentYear
Other Expense Prior Year	1040641	OtherExpensePriorYear
Other Expenses Current Year	1215167	OtherExpensesCurrentYear
Total Expenses Prior Year	2336754	TotalExpensesPriorYear
Total Expenses Current Year	3167801	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	118629	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-285763	RevenuesLessExpensesCY
Total Assets BOY	763055	TotalAssetsBOY
Total Assets EOY	1758110	TotalAssetsEOY
Total Liabilities BOY	578309	TotalLiabilitiesBOY
Total Liabilities EOY	1859127	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	184746	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	-101017	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	TO EQUIP RURAL STUDENTS WITH THE EDUCATIONAL SKILLS NECESSARY IN THE 21ST CENTURY - THE ABILITY TO READ, WRITE, SPEAK, AND CALCULATE WITH CLARITY AND PRECISION, AND THE ABILITY TO PARTICIPATE INTELLIGENTLY AND RESPONSIBLY IN A GLOBAL SOCIETY.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Description	PROVIDE PUBLIC CHARTER SCHOOL EDUCATION TO APPROXIMATLEY 200 K-12 STUDENTS.	Description

Activity Other ActivityOther

Field	Value	IRS element (for citing)
Expense	2815962	Expense
Description	TO PROVIDE EDUCATIONAL OPPURTUNITIES IN UNDER-SERVICED AREAS OF LASSEN COUNTY.	Description

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	2815962	TotalOfOtherProgramServiceExp
Total Program Service Expense	2815962	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	true	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	58	NumberFormsTransmittedWith1096
Number W2 G Included	58	NumberW2GIncluded
Compliance With Backup Witholding	false	ComplianceWithBackupWitholding
Number Of Employees	58	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	4	NbrVotingGoverningBodyMembers
Number Independent Voting Members	4	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	CA	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	CHARTER SCHOOL MANAGEMENT	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	9516943050	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	40925 COUNTY CENTER DRIVE STE 110	AddressLine1
City	TEMECULA	City
State	CA	State
ZIP Code	92590	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (5 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
CINDY HENRY
EXECUTIVE DI	40.00	X	X	90500	0	0
WILLIAM HARKNESS
PRESIDENT	1.00	X	X	0	0	0
RICKY GOTCHER
CLERK	1.00	X	X	0	0	0
JULIE WELLS
MEMBER	1.00	X		0	0	0
JANE VANTOUR
VICE PRESIDE	1.00		X	0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	90500	TotalReportableCompFromOrg
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Government Grants	2856308	GovernmentGrants
All Other Contributions	25730	AllOtherContributions
Total Contributions	2882038	TotalContributions

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	2882038	TotalRevenueColumn

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	90500	Total
Program Services	45250	ProgramServices
Management And General	45250	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	1440719	Total
Program Services	1409671	ProgramServices
Management And General	31048	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	217073	Total
Program Services	217073	ProgramServices

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	197513	Total
Program Services	181652	ProgramServices
Management And General	15861	ManagementAndGeneral

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	6829	Total
Fundraising	6829	Fundraising

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	1038243	Total
Program Services	841010	ProgramServices
Management And General	197233	ManagementAndGeneral

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	58506	Total
Program Services	38651	ProgramServices
Management And General	19855	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	31413	Total
Management And General	31413	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	87005	Total
Program Services	82655	ProgramServices
Management And General	4350	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	3167801	Total
Program Services	2815962	ProgramServices
Management And General	345010	ManagementAndGeneral
Fundraising	6829	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	69655	BOY
EOY	83589	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	345987	BOY
EOY	1333648	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	3378	BOY
EOY	4300	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	385374	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	48801	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	344035	BOY
EOY	336573	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	763055	BOY
EOY	1758110	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	340553	BOY
EOY	1641617	EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Field	Value	IRS element (for citing)
BOY	237756	BOY
EOY	217510	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	578309	BOY
EOY	1859127	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	184746	BOY
EOY	-101017	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	184746	BOY
EOY	-101017	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	763055	BOY
EOY	1758110	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-285763	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	true	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School170b1 Aii	X	School170b1Aii

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Disclosed Orgs Legal Control	false	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	false	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	false	IncludedOnFS
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	385374	InvestmentCostOrOtherBasis
Depreciation	48801	Depreciation
Book Value	336573	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	336573	TotalOfBookValueLandBuildings
Total Revenue	2882038	TotalRevenue
Total Expenses	3167801	TotalExpenses
Excess Or Deficit For Year	-285763	ExcessOrDeficitForYear
Excess Or Deficit Per FS	-285763	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	2882038	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	2882038	RevenueSubtotal
Total Revenue Per Form990	2882038	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	3167801	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	3167801	ExpensesSubtotal
Total Expenses Per Form990	3167801	TotalExpensesPerForm990

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	true	NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc	true	PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media	true	PolicyPublViaBroadcastMedia
Maint Racial Composition Records	true	MaintRacialCompositionRecords
Maint Scholarships Records	true	MaintScholarshipsRecords
Maint Copies Of Brochures Etc	true	MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations	true	MaintCopiesOfAllSolicitations
Discriminate Race Students Rights	false	DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies	false	DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty	false	DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships	false	DiscriminateRaceScholarships
Discriminate Race Educ Policies	false	DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog	false	DiscriminateRaceAthleticProg
Discriminate Race Other Acty	false	DiscriminateRaceOtherActy
Government Financial Aid Received	false	GovernmentFinancialAidReceived
Government Financial Aid Revoked	false	GovernmentFinancialAidRevoked
Compliance With Rev Proc7550	true	ComplianceWithRevProc7550

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (7 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S MISSION	FORM 990 - ORGANIZATION'S MISSION	TO EQUIP RURAL STUDENTS WITH THE EDUCATIONAL SKILLS NECESSARY IN THE 21ST CENTURY - THE ABILITY TO READ, WRITE, SPEAK, AND CALCULATE WITH CLARITY AND PRECISION, AND THE ABILITY TO PARTICIPATE INTELLIGENTLY AND RESPONSIBLY IN A GLOBAL SOCIETY.
ALL OTHER ACCOMPLISHMENT DESCRIPTION	FORM 990, PAGE 2, PART III, LINE 4D	TO PROVIDE EDUCATIONAL OPPURTUNITIES IN UNDER-SERVICED AREAS OF LASSEN COUNTY.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	990 TAX RETURN DRAFT RETURN IS SUBMITTED TO THE BOARD OF DIRECTORS VIA E- MAIL TRANSMISSION FOR REVIEW AND APPROVAL BEFORE FILING.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	THE ORGANIZATION ANNUALLY REQUIRES UPDATED DISCLOSURE FROM ALL DIRECTORS AND EMPLOYEES FOR COMPLIANCE.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	PERFORMED BY EXECUTIVE DIRECTOR.
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	PERFORMED BY EXECUTIVE DIRECTOR.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	COPIES ALL GOVERNING DOCUMEMNTS ARE AVAILABLE UPON WRITTEN REQUEST.